74803bos60498-cp8.pdf

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• one or more current accounts

• 31 st October

• a company,

• a person (other than a company) whose accounts are required to be audited under the Income-tax Act, 1961 or any other law for the time being in force;

• a partner of a firm whose accounts are required to be audited under the Income-tax Act, 1961 or any other law for the time being in force2

• 30 th November

• ssessee

• including the partners of the firm

• to furnish a report referred to in section 92E

• 31 st July

• ny other assessee.

• In short, a return of income is the declaration of income and the resultant tax by the assessee in the prescribed format.

• compulsory for companies and firms

• income or loss

• other than a company or a firm

• exceeds the basic exemption limit

• resident other than not ordinarily resident in India

• would be required to file a return of income or loss

• holds

• any asset